State tax refund not received yet. Do I enter zero in 2023 TT for 2022 refund taxable calculation?

[Vk10]

I filed my 2022 state tax form and Delaware is still processing it so I have not received my refund. Do I enter zero in the 2023 Turbo Tax box for 2022 state refund to calculate the taxable portion or enter what I will eventually get ? 

[AnnetteB6]

If you did not receive the state refund during the calendar year of 2023, then you do not have any state refund income to report.  You would enter zero.  

This is a different situation than if your state refund had been seized to pay a state debt, and therefore you did not actually receive the refund in hand.  If that were the case, then you would enter the refund amount since it was used to pay a debt you owed.